Text in Afrikaans / Hierdie verhandeling handel oor die belastingimplikasies wat
uit die aankoop en verkoop van ondernemings in Suid-Afrika
voortspruit.
Aandag word gegee aan die bree belastingraamwerk van die
transaksie en die verskillende maniere waarop 'n onderneming
aangekoop of verkoop kan word. Vervolgens word die belastingimplikasies
met betrekking tot die aankoop en die verkoop van
'n onderneming bespreek, deur die twee maniere waarop 1 n
onderneming oorgeneem kan word, naamlik bateverkryging en
belangverkryging, te ontleed. Belastingbeplanningsaspekte wat
vir die koper en die verkoper van 'n onderneming van belang
is, word ook geidentifiseer. 'n Metode word daarna ontwikkel
om die belastingimplikasies te kwantifiseer sodat die
belastingimplikasies deur die koper en die verkoper geevalueer
kan word.
Die gevolgtrekking word gemaak dat 'n koper en verkoper van
'n onderneming groot belastingvoordele kan bewerkstellig deur
die transaksie deeglik te beplan en noukeurig deur middel van
'n koopkontrak te struktureer. / This dissertation deals with the tax implications arising
from the purchase and sale of enterprises in South Africa.
Attention is given to the broad tax framework of the transaction
and the different manners in which an enterprise can be
purchased or sold. Next, the tax implications in relation to
the purchase and sale of an enterprise are discussed by
analysing the two manners in which an enterprise can be
acquired, namely asset acquisition and share acquisition. Tax
planning aspects of importance to the buyer and seller of an
enterprise are also identified. Thereafter, a method is
developed to quantify the tax implications in order that they
can be evaluated by the buyer and seller.
The conclusion is made that a buyer and seller of an enterprise
can secure major tax benefits by planning the transaction
properly and by structuring it carefully by means of a
contract of sale. / Financial Accounting / M.Com. (Accounting)
| Identifer | oai:union.ndltd.org:netd.ac.za/oai:union.ndltd.org:unisa/oai:uir.unisa.ac.za:10500/16800 |
| Date | 06 1900 |
| Creators | Fourie, G. C. (Giliam Christoffel) |
| Contributors | Cronje, M., Koch, E. |
| Source Sets | South African National ETD Portal |
| Language | Afrikaans |
| Detected Language | Unknown |
| Type | Dissertation |
| Format | 1 online resource (ix, 334 leaves) |
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